Surgent's Business Combinations - U.S. GAAP vs. IFRS

Available Anytime

Location: Online

1Credits

Accounting and Auditing

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FICPA Members

~~$29.00 Regular Price~~

Nonmembers

$44.00 Regular Price

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Product Code: SU24-BCGI-SSDL

Level: Basic

Vendor: Surgent

Field of Study: Accounting

Overview:

This course provides an overview of the similarities and key differences between the business combination standards issued by the FASB (ASC Topic 805) and the IASB (IFRS 3). While these standards are very similar, as is the case with many areas of U.S. GAAP vs. IFRS, there are notable differences that are helpful to understand. Note that this course is not intended to provide an exhaustive discussion of these differences.

Objectives:

List the key steps in the acquisition method for business combinations
Recognize the applicable U.S. GAAP and IFRS standard with respect to business combinations
Identify some of the key differences between ASC Topic 805 and IFRS 3

Major Topics:

Determining the acquisition date
Recognizing and measuring the identifiable assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree
Acquisition of contingencies
Noncontrolling interests
Recognizing and measuring goodwill or gain from a bargain purchase
Measurement period adjustments

Designed For:

Accounting professionals

Prerequisite:

None

Additional Info:

You will receive an email from [email protected] with instructions on how to log onto your course shortly. If you do not receive the email within the hour, please check your spam filter.

For technical support, registration questions or other customer service-related inquiries, please call (800) 778-7436 or email [email protected]. Phones are staffed from 8:30 a.m. to 5:00 p.m. Eastern Time, Monday through Thursday, and 8:30 a.m. to 4:00 p.m. Eastern Time on Friday.